NDRAHIGH SIGNALFINANCIAL10-K

ENDRA's current assets collapsed 72% while outstanding shares more than doubled, indicating severe liquidity stress despite improved operating performance.

The dramatic 72% decline in current assets to under $1M, combined with a 120% increase in outstanding shares (suggesting significant dilutive financing), signals acute financial distress. While the company has meaningfully reduced losses and R&D spending, the liquidity crisis appears to be forcing operational constraints that may threaten business continuity.

Comparing 2026-03-31 vs 2025-03-31View on EDGAR →
FINANCIAL ANALYSIS

ENDRA shows a mixed financial picture with significant liquidity concerns overshadowing operational improvements. Operating losses improved substantially from -$10.8M to -$5.8M, driven primarily by a 42% reduction in R&D expenses, while operating cash flow also improved 30% to -$5.2M. However, current assets plummeted 72% to just $968K while current liabilities increased 24%, creating a severe working capital deficit that, combined with the doubling of shares outstanding, suggests the company was forced into heavily dilutive financing to address immediate liquidity needs.

FINANCIAL STATEMENT CHANGES
Current Assets
Balance Sheet
-71.8%
$3.4M$968K

Current assets declined 71.8% — monitor working capital adequacy and short-term liquidity.

Operating Income
P&L
+46.7%
-$10.8M-$5.8M

Operating leverage kicking in — revenue growth outpacing cost growth, a hallmark of scaling businesses.

R&D Expense
P&L
-42%
$3.2M$1.8M

R&D spending cut 42% — could signal cost discipline or concerning reduction in innovation investment.

Interest Expense
P&L
-40.8%
$72K$43K

Interest expense declined — debt repayment or refinancing at lower rates improving earnings quality.

Net Income
P&L
+38.9%
-$11.5M-$7.0M

Net income grew 38.9% — bottom-line growth signals improving overall business health.

Operating Cash Flow
Cash Flow
+30%
-$7.4M-$5.2M

Operating cash flow surged 30% — exceptional cash generation, highest quality earnings signal.

Current Liabilities
Balance Sheet
+24.1%
$605K$751K

Current liabilities rose 24.1% — increased short-term obligations, watch current ratio.

Total Liabilities
Balance Sheet
-15.8%
$1.9M$1.6M

Liabilities reduced 15.8% — deleveraging improves balance sheet strength and financial flexibility.

Total Assets
Balance Sheet
-13.4%
$4.5M$3.9M

Total assets contracted 13.4% — asset sales, write-downs, or balance sheet optimization underway.

Stockholders Equity
Balance Sheet
-11.7%
$2.6M$2.3M

Equity decreased 11.7% — buybacks or losses reducing book value, monitor solvency ratios.

LANGUAGE CHANGES
NEW — 2026-03-31
PRIOR — 2025-03-31
ADDED
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C.
As of March 31, 2026, there were 1,240,751 shares of the registrant s common stock outstanding.
iii PART I As used in this Annual Report, unless the context otherwise requires, the terms ENDRA, we, us, our, and the Company refer to ENDRA Life Sciences Inc., a Delaware corporation, and its subsidiaries.
We are developing a next-generation enhanced ultrasound technology platform Thermo- Acoustic Enhanced Ultrasound, or TAEUS .
Our initial focus for the development and commercialization of TAEUS is a solution for the assessment of liver fat, a key biomarker associated with metabolic diseases, including metabolic dysfunction-associated steatotic liver disease ( MASLD ) and metabolic dysfunction-associated steatohepatitis ( MASH ).
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REMOVED
As of March 24, 2025, there were 562,213 shares of the registrant s common stock outstanding.
Currently, we are developing a next-generation enhanced ultrasound technology platform Thermo-Acoustic Enhanced Ultrasound, or TAEUS .
Our first TAEUS platform application focuses on measuring fat in the liver.
Over the past several months, we have revisited and re-evaluated ENDRA s vision, purpose, and go-to-market strategy with respect to TAEUS.
As a result, we are implementing significant changes to ENDRA s pursuit of future growth.
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